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Tax Managed Real Return

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Tax Managed Real Return Strategy

Article Main Body

What is Tax Managed Real Return Strategy?
The Tax Managed Real Return Strategy is an actively managed portfolio that seeks to provide after tax inflation protected return. The strategy aims to achieve this by typically investing in a portfolio of high-credit quality, intermediate-maturity municipal bonds with an inflation overlay that explicitly hedges against the deterioration in purchasing power that inflation can cause. The overlay targets a return linked to the rate of U.S. inflation as measured by the Consumer Price Index (CPI). Because interest payments on municipal bonds are exempt from federal and, in some cases, state taxes, it is expected that a majority of the income earned by investors in the strategy will also be federally tax free.

The Tax Managed Real Return Strategy draws on the expertise of both PIMCO’s Real Return Team and its Municipal Bond Team with the aim to create a tax efficient source of inflation protection.

 The Tax Managed Real Return Strategy Provides Investors with the Opportunity for:

  • Attractive income from municipal bonds, which is typically exempt from federal and, in some cases, state taxes while also intending to avoid exposure to municipal bonds subject to AMT (Alternative Minimum Tax)

  • A hedge against inflation, which can help preserve purchasing power

  • Potential for capital gains from active management driven by PIMCO’s proven investment process
PIMCO Real Return Practice

The inflation overlay within the Tax Managed Real Return Strategy relies on PIMCO’s experience in real return investing, as well as our core competency in fixed-income management, to find the most cost effective and tax efficient means of implementation. 

PIMCO has long been a leader in analyzing global inflation-protected securities and worked with the U.S. Treasury Department during the development of the Treasury Inflation-Protected Securities (TIPS) program which commenced in 1997. Because many investors have liabilities in real, or inflation-adjusted terms, PIMCO today offers a range of Real Return products, including inflation linked bonds, commodity index portfolios, real estate exposure linked to REIT (Real Estate Investment Trust) indexes, and our All Asset Strategies, which make tactical asset allocations among a broad array of asset classes in an effort to beat a long-term inflation benchmark, such as CPI.

Our Real Return practice aims to offer attractive inflation-adjusted returns while preserving real capital. The Real Return management style applies our full authority approach using multiple strategies involving inflation-adjusted and conventional debt sectors in an attempt to add value above the benchmark. Our other Real Return products also take advantage of PIMCO’s active bond management capabilities. 

PIMCO’s Municipal Management Experience

The Tax Managed Real Return Strategy can also benefit from PIMCO’s expertise in managing municipal bond portfolios.

PIMCO has been an active investor in the municipal bond market for more than a decade. As we expanded our municipal bond practice, we opened our first mutual fund in December 1997 and have established six other municipal bond mutual funds since then. We also offer investments other types of commingled vehicles and separate accounts.

We are unique among municipal managers in that we integrate our municipal bond managers with our other sector portfolio managers. Our municipal managers acquire a relative value perspective among all debt sectors, which enables them to assess how valuations may shift under changing market and macroeconomic conditions and how portfolio performance may be affected.

In addition to our tax-sensitive municipal bond business, we manage municipal bond assets on an after-tax return basis for healthcare and property and casualty insurance companies, volunteer employee benefit associations (VEBA) and settlement trusts, high net worth individuals and family offices, corporations, and nuclear decommissioning trusts.

The Tax Managed Real Return Strategy incorporates this expertise to construct high-quality intermediate municipal bond portfolios that strive to provide stability as well as income that is primarily free from federal tax. In addition, we seek to minimize distributions that are taxed as ordinary income.

Applications for the Strategy

Several types of investors may find the strategy attractive. First, tax-paying investors, both individuals and institutions, will be able to utilize this strategy to hedge against the effects of inflation in a tax efficient manner.

In addition, individuals funding their retirements through taxable accounts should seek assets that provide returns in excess of inflation, which can erode the future purchasing power of their savings. Finally, investors who must immunize their businesses against future liabilities may find this strategy appealing.

The goal of all Real Return products is to preserve and enhance purchasing power. The Tax Managed Real Return Strategy aims to accomplish this in a tax-efficient manner while providing tax-free income.

Risk Management / Controls

PIMCO continuously monitors key portfolio risks: interest rate, curve positioning, call, sector/state premium spreads, taxable market discounts, inflation and counterparty. Our portfolio exposures are assessed against benchmark exposures. For example, our portfolio durations are managed within a specified range about the benchmark duration. We may adjust portfolio strategies moderately to help avoid large tracking errors in returns between the portfolio and its benchmark.

Our portfolio managers review daily reports that list key risk measures: option and tax-adjusted durations, yield curve exposures, price effects of yield volatility changes, and sector duration weights. The inflation overlay will also be monitored daily, and all derivative positions are marked to market daily. PIMCO also monitors its counterparties closely, helping to ensure not only that their credit is acceptable but also that they have well run Real Return desks.

How To Invest

  • Separate Accounts
  • Mutual Funds
Article Disclaimer

Past performance is not a guarantee or a reliable indicator of future results. All investments contain risk and may lose value. Investing in the bond market is subject to certain risks including market, interest rate, issuer, credit, and inflation risk. Income from municipal bonds may be subject to state and local taxes and at times the alternative minimum tax. Inflation-linked bonds (ILBs) issued by a government are fixed-income securities whose principal value is periodically adjusted according to the rate of inflation; ILBs decline in value when real interest rates rise. Treasury Inflation-Protected Securities (TIPS) are ILBs issued by the U.S. Government. Certain U.S. Government securities are backed by the full faith of the government, obligations of U.S. Government agencies and authorities are supported by varying degrees but are generally not backed by the full faith of the U.S. Government; portfolios that invest in such securities are not guaranteed and will fluctuate in value. PIMCO strategies utilize derivatives which may involve certain costs and risks such as liquidity, interest rate, market, credit, management and the risk that a position could not be closed when most advantageous. Investing in derivatives could lose more than the amount invested. The credit quality of a particular security or group of securities does not ensure the stability or safety of the overall portfolio. There is no guarantee that this investment strategy will work under all market conditions and each investor should evaluate their ability to invest for a long-term especially during periods of downturn in the market. Please consult your tax and/or legal counsel for specific tax questions and concerns.

The Consumer Price Index (CPI) is an unmanaged index representing the rate of inflation of the U.S. consumer prices as determined by the U.S. Department of Labor Statistics. There can be no guarantee that the CPI or other indexes will reflect the exact level of inflation at any given time. It is not possible to invest directly in an unmanaged index.

This material contains the current opinions of the manager and such opinions are subject to change without notice. This material has been distributed for informational purposes only and should not be considered as investment advice or a recommendation of any particular security, strategy or investment product.

 

How To Invest

  • Separate Accounts
  • Mutual Funds

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IN FIXED INCOME:
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No part of this material may be reproduced in any form, or referred to in any other publication, without express written permission. Pacific Investment Management Company LLC, 840 Newport Center Drive, Newport Beach, CA 92660, 800-387-4626. ©2013, PIMCO.

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